DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

charitable religious trust or institution is expected to file auditor’s report along with the return but in cases where for reasons beyond the control of the assessee some delay has occurred in filing the said report, the ITO, for reasons to be recorded, has been authorised to condone the delay in furnishing the auditor’s report and accepting

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

section (3) of section 143 for any\nprevious year; or\nc) Such case has been selected in accordance with the risk\nmanagement strategy, formulated by the Board from time to\ntime, for any previous year;\nThe Principal Commissioner or Commissioner shall—\ni.\ncall for such documents or information from the trust\nor institution, or make such inquiry as he thinks

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable trust (paras 3 and 4) d) CIT Vs. Mumbai Metropolitan Regional Iron & Steel Market Committee (2015) 378 ITR 103 (Bom) e) ACIT Vs. Punjab Urban Development Authority (2014) 100 DTR 118 (Chd)(Trib), wherein it was directed that corresponding expenditure which has been expended by assessee is to be allowed as deduction in cash system. ITA Nos.929 to 932/PUN/2014

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable trust (paras 3 and 4) d) CIT Vs. Mumbai Metropolitan Regional Iron & Steel Market Committee (2015) 378 ITR 103 (Bom) e) ACIT Vs. Punjab Urban Development Authority (2014) 100 DTR 118 (Chd)(Trib), wherein it was directed that corresponding expenditure which has been expended by assessee is to be allowed as deduction in cash system. ITA Nos.929 to 932/PUN/2014

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable trust (paras 3 and 4) d) CIT Vs. Mumbai Metropolitan Regional Iron & Steel Market Committee (2015) 378 ITR 103 (Bom) e) ACIT Vs. Punjab Urban Development Authority (2014) 100 DTR 118 (Chd)(Trib), wherein it was directed that corresponding expenditure which has been expended by assessee is to be allowed as deduction in cash system. ITA Nos.929 to 932/PUN/2014

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable trust (paras 3 and 4) d) CIT Vs. Mumbai Metropolitan Regional Iron & Steel Market Committee (2015) 378 ITR 103 (Bom) e) ACIT Vs. Punjab Urban Development Authority (2014) 100 DTR 118 (Chd)(Trib), wherein it was directed that corresponding expenditure which has been expended by assessee is to be allowed as deduction in cash system. ITA Nos.929 to 932/PUN/2014

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable trust (paras 3 and 4) d) CIT Vs. Mumbai Metropolitan Regional Iron & Steel Market Committee (2015) 378 ITR 103 (Bom) e) ACIT Vs. Punjab Urban Development Authority (2014) 100 DTR 118 (Chd)(Trib), wherein it was directed that corresponding expenditure which has been expended by assessee is to be allowed as deduction in cash system. ITA Nos.929 to 932/PUN/2014

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

charitable trust (paras 3 and 4) d) CIT Vs. Mumbai Metropolitan Regional Iron & Steel Market Committee (2015) 378 ITR 103 (Bom) e) ACIT Vs. Punjab Urban Development Authority (2014) 100 DTR 118 (Chd)(Trib), wherein it was directed that corresponding expenditure which has been expended by assessee is to be allowed as deduction in cash system. ITA Nos.929 to 932/PUN/2014

MAHARASHTRA EX-SERVICEMEN CORPORATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandramaharashtra Ex-Servicemen Cit(Exemption), Pune Corporation Ltd. Vs. 2Nd Floor, Raigad Building, Ghorpadi, Pune – 411001 Pan: Aadcm4072C (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 15-07-2025 Date Of Pronouncement : 09-10-2025 O R D E R

trust, society, or Section 8 company is concerned, the Ld. Counsel for the assessee submitted that non-availment of section 8 / section 25 registration under the Companies Act does not lead to any tag of non-charitable activity of MESCO. He submitted that MESCO was and is and shall remain a helping compassionate hand mainly for ex-servicemen. He submitted